HQ 952165: Anti-Pollution Tarping System; Component Parts; Section XVII, Note 3; Heading 8704; HQ 088579

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952165
                          July 22, 1992


CLA-2 CO:R:C:M 952165 DWS

CATEGORY: Classification

TARIFF NO.: 8708.99.50

Mr. Joseph L. Giumentaro
Ameri-Can Customshouse Brokers, Inc.
Peace Bridge Plaza
Buffalo, NY 14213-2488

RE: Anti-Pollution Tarping System; Component Parts;
    Section XVII, Note 3; Heading 8704; HQ 088579

Dear Mr. Giumentaro:

     This is in response to your letter of June 1, 1992, on
behalf of Cramaro Tarpaulin Systems, concerning the
classification of anti-pollution tarping systems and accompanying
component parts under the Harmonized Tariff Schedule of the
United States (HTSUS).

FACTS:

     The merchandise consists of anti-pollution tarping systems
and accompanying component parts imported from Canada.  The
tarpaulin system is mostly used on dump trucks in order to keep
debris from leaving the truck bed while the dump truck is in
transit.  The system consists of one front assembly, one handle,
two rear brackets, a steel cable, and steel bows.  All parts of
the system, except for the tarp and the aluminum extrusion
brackets, are made of steel.  The tarp is composed of open mesh
which is made of vinyl coated nylon.

     The system does not slide over a track.  It rides directly
on the top of a dump truck and is operated by means of a hand
crank and pulley.  The bows and tarp are self-contained and move
together.  The bows keep the tarp off of the load and extend the
life of the tarp by keeping it taut, even when the truck is in
operation.

ISSUE:

     What is the proper classification of the subject tarping
system and accompanying component parts under the HTSUS?


LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.

     Dump trucks are classifiable under heading 8704, HTSUS,
which provides for: "[m]otor vehicles for the transport of
goods."  Heading 8708, HTSUS, provides for: "[p]arts and
accessories of the motor vehicles of headings 8701 to 8705."

     In part, section XVII, note 3, HTSUS, states that
"[r]eference in chapters 86 to 88 to 'parts' or 'accessories' do
not apply to parts or accessories which are not suitable for use
solely or principally with the articles of those chapters."

     It is our position that the tarping system is an accessory
to a dump truck.  We find that the tarping system and the
accompanying component parts are parts and accessories which are
suitable for use principally with the dump trucks classifiable
under heading 8704, HTSUS.  See HQ 088579, dated May 23, 1991.

     Therefore, the subject merchandise is classifiable under
heading 8708, HTSUS.

HOLDING:

     The subject merchandise is classifiable under subheading
8708.99.50, HTSUS, which provides for: "[p]arts and accessories
of the motor vehicles of headings 8701 to 8705."  The general,
column one rate of duty is 3.1 percent ad valorem.

     The above product, which is the product of Canada, may be
eligible, in accordance with General Note 3(c)(vii)(B), HTSUS,
for a reduced rate of duty, upon compliance with the provisions
of the United States - Canada Free Trade Agreement (CFTA) and
section 10.301 et seq., Customs Regulations (19 CFR 10.301 et
seq.).

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division